Teaching Responsibility

LJMU Schools involved in Delivery:

LJMU Partner Taught

Learning Methods

Lecture
Online
Seminar

Module Offerings

5612DGABW-SEP-PAR

Aims

The module develops financial reporting knowledge in the context of the regulatory and conceptual frameworks and International Accounting Standards

Learning Outcomes

1.
Critically analyse and interpret individual company and group financial statements
2.
Evaluate the regulatory and conceptual frameworks for financial accounting
3.
Analyse the use of alternative accounting policies in the preparation of financial statements.

Module Content

Outline Syllabus:Overview of the international financial reporting environment Regulatory and conceptual frameworks Accounting for groups of companies Accounting standards and accounting policies Analysis, interpretation and limitations of published financial statements and annual report
Additional Information:The final assessment will take the form of a case study style or seen exam

Assessments

Exam
Test